La Center School District No. 101

F-195 Annual Budget  ·  Fiscal Year 2026–2027  ·  Clark County, WA  ·  Run Date: June 5, 2026

Report
F-195
Fiscal Year
2026–27
K-12 FTE
1,755.00
Cert. Staff
128.23 FTE
Class. Staff
61.91 FTE
District-Wide Snapshot — All Funds
Total Revenue
$39.2M
$39,198,041 — all funds
Total Expenditures
$38.5M
$38,497,298 — all funds
Net Surplus
$700,743
Revenue minus expenditures
▲ Budget Surplus
Total Ending Balance
$3.73M
$3,732,881 combined reserves
Budget Utilization
98.2%
Expenditures ÷ Revenue
Gen. Fund Balance %
7.0%
$2.40M ÷ $34.16M revenue
Revenue vs. Expenditures by Fund

Revenue vs. Expenditures (All Funds)

Ending Balance Distribution

All Funds Summary
Fund Beg. Balance Revenue Expenditures Net Change Ending Balance Util. %
General Fund $2,196,423$34,158,848$33,954,216 +$204,632 $2,401,05599.4%
ASB Fund $185,275$441,971$401,333 +$40,638 $225,91390.8%
Debt Service Fund $325,000$3,842,222$3,770,249 +$71,973 $396,97398.1%
Capital Fund $1,325,000$755,000$1,371,500 −$616,500 $708,500181.7%*
TOTAL – ALL FUNDS $4,031,698$39,198,041$38,497,298 +$700,743 $3,732,88198.2%
Fund Snapshots
General Fund🏫
Beginning Balance$2,196,423
Total Revenue$34,158,848
Total Expenditures$33,954,216
Net Change+$204,632
Ending Balance$2,401,055
Budget Utilization99.4%
ASB Fund🎓
Beginning Balance$185,275
Total Revenue$441,971
Total Expenditures$401,333
Net Change+$40,638
Ending Balance$225,913
Budget Utilization90.8%
Debt Service Fund📋
Beginning Balance$325,000
Total Revenue$3,842,222
Total Expenditures$3,770,249
Net Change+$71,973
Ending Balance$396,973
Budget Utilization98.1%
Capital Fund🏗️
Beginning Balance$1,325,000
Total Revenue$755,000
Total Expenditures$1,371,500
Net Change−$616,500
Ending Balance$708,500
Spending vs. Revenue181.7%*
La Center School District No. 101  ·  F-195 Budget  ·  FY 2026–2027  ·  All amounts represent budgeted figures adopted by the Board of Directors.
General Fund — Key Metrics
Total Revenue
$34.2M
$34,158,848
Total Expenditures
$33.95M
$33,954,216
Net Surplus
$204,632
Revenue − Expenditures
▲ Surplus
Ending Balance
$2,401,055
7.0% of revenue
K-12 FTE Enrollment
1,755.00
Budgeted 2026–27
Per-Pupil Spending
$19,347
Expenditures ÷ FTE
Revenue by Source
Revenue SourceBudget 2026–27% of Total
1000 · Local Taxes$3,865,62011.3%
2000 · Local Nontax$1,226,4003.6%
3000 · State General Purpose$20,944,88661.3%
4000 · State Special Purpose$6,820,44220.0%
5000 · Federal General Purpose$00.0%
6000 · Federal Special Purpose$1,010,0003.0%
7000 · Other School Districts$31,5000.1%
8000 · Other Entities$10,0000.0%
9000 · Other Financing Sources$250,0000.7%
TOTAL REVENUE$34,158,848100%

Revenue Mix

Expenditures by Program

Program Spending (2026–27 Budget)

Regular Instruction
$16,895,361
49.8%
Support Services
$8,966,913
26.4%
Special Education
$5,129,067
15.1%
Vocational Education
$1,969,491
5.8%
Compensatory Ed.
$909,501
2.7%
Other Instructional
$67,908
0.2%
Community Services
$15,975
0.1%
Expenditures by Object
ObjectBudget 2026–27% of Total
Certificated Salaries$14,433,84342.5%
Classified Salaries$4,316,41412.7%
Employee Benefits & Payroll Taxes$6,797,26720.0%
Supplies & Instructional Resources$1,777,2305.2%
Purchased Services$6,565,81219.3%
Travel$23,6500.1%
Capital Outlay$40,0000.1%
TOTAL EXPENDITURES$33,954,216100%

Expenditure Mix by Object

La Center School District No. 101  ·  F-195 Budget  ·  FY 2026–2027
Associated Student Body (ASB) Fund
Total Revenue
$441,971
FY 2026–27 Budget
Total Expenditures
$401,333
FY 2026–27 Budget
Net Surplus
$40,638
▲ Surplus
Ending Balance
$225,913
Beginning: $185,275
CategoryRevenueExpendituresNet
General Student Body$81,040$63,550+$17,490
Athletics$244,250$244,802−$552
Classes$13,181$13,181$0
Clubs$103,500$79,800+$23,700
TOTAL ASB$441,971$401,333+$40,638

ASB Revenue by Category

Debt Service Fund
Total Revenue
$3,842,222
Primarily property tax levy
Total Expenditures
$3,770,249
Bond principal + interest
Net Surplus
$71,973
▲ Surplus
Ending Balance
$396,973
Beginning: $325,000
Revenue Source2026–27
1000 · Local Property Tax Levy$3,823,222
2000 · Local Nontax (Investment Earnings)$19,000
TOTAL REVENUE$3,842,222
Expenditure2026–27
Matured Bond Principal$2,000,000
Interest on Bonds$1,765,250
Bond Transfer Fees$4,999
TOTAL EXPENDITURES$3,770,249

Debt Service Breakdown

Capital Fund
Total Revenue
$755,000
Impact fees & local nontax
Total Expenditures
$1,371,500
Projects & equipment
Net Change
−$616,500
Planned reserve draw-down
▼ Planned Deficit
Ending Balance
$708,500
Beginning: $1,325,000
Capital Expenditure Category2026–27%
10 · Sites$533,00038.9%
20 · Buildings$500,00036.5%
30 · Equipment$333,50024.3%
50 · Sales & Lease Expenditures$5,0000.4%
TOTAL EXPENDITURES$1,371,500100%

Capital Spending by Category

La Center School District No. 101  ·  F-195 Budget  ·  FY 2026–2027